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Riri Rumaiza
Politeknik LP3I Bandung
Economics, Econometrics & Finance

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Analisis Rekonsiliasi Fiskal atas Laporan Keuangan Komersial dalam Menentukan Pajak Penghasilan (Pph) Terutang berdasarkan UU Perpajakan pada PT MAYORA INDAK Tbk Tahun 2017 Riri Rumaiza; Rizky Tri Santoso
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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The Object of this study was PT. Mayora Indah Tbk, a Tbk company that is engaged in food and beverage. The purpose of this study was to determine the value of income tax payable by the company, with reconciling commercial financial statements to the fiscal financial statements. By doing reconciliation, company did not need to create two bookkeeping for different purposes. The company just made corrections to items that were not in accordance with the provisions of the tax. Positive correction would increase taxable income, a negative correction would decrease taxable income. This research, analyzed data with descriptive method. It describes the financial statements of the phenomena that was happened by collecting data, calculating income tax, fiscal correction in accordance with UU Number 36 Year 2008. Type of data which used are primary data and secondary data. The result of this research is fiscal reconciliation of financial report of PT. Mayora Indah Tbk Year 2017 through positive fiscal correction (fiscal) equal to Rp. 113.417.699.446,- and negative fiscal correction (correction) of Rp. 37.906.597.632,- in the resulting income statement of the company. changes in the value of net income before tax (Taxable Income) from Rp. 905.547.589.704,- to Rp. 981.058.691.518,-.
Analisis Kuantitatif Pendapatan Pajak Reklame terhadap Pendapatan Asli Daerah Pemerintah Daerah Kota Tasikmalaya di Dinas Pendapatan Kota Tasikmalaya Budi Lesmana; Riri Rumaiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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The title of this research is “Quantitative Analysis Earnings of Advertising Tax towards Regional Ordinary Earning Goverment Regional Tasikmalaya City in Dinas Pendapatan kota Tasikmalaya”. Dinas pendapatan (DIPENDA) kota Tasikmalaya is one Institution of Geverment moving to muster Regional Ordinary Earnings in Tasikmalaya city. One type from Regional Ordinary Earning Tasikmalaya city is Advertising Tax. This research aim to know how percentage of earnings advertising tax towards regional ordinary earning gevernment regional Tasikmalaya city in Dinas pendapatan kota Tasikmalaya and ti know how of tax worker do observation. Method of research used by method of Deskriptive Ratio. Having taken steps analyze and the problem solution,writer get conslusion that percentage earnings of advertising tax towars regoinal ordinary earning goverment 0.736%. while effort ti increase observation among tax workw=er to tax prayer that is improve observation process throught monitoring,observation and operation for as diametrical as collection prosess, apply more coherent sanction to tax-dodger and to worker which impinge regulation of according to invitation going into effect, improve sercice to tax payer, give socialization to tax payer, arrange in order advertising which not yet paying tax of its advertising, make –up of quality of SDM in Dinas Pendapatan Kota Tasikmlaya.
Co-Authors Budi Lesmana Rizky Tri Santoso